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M/s Zeus India vs State of Karnataka – Karnataka High Court Quashes Section 73(1) GST DRC-07 Order in Part for Reconsideration of ITC Claimed Through Returns Filed Before 30.11.2021 | Section 16(5) KGST Act
Facts of the
CaseThe petitioner, M/s Zeus India, represented
by its proprietor Shri Syed Gulsheer, approached the Karnataka High Court under
Articles 226 and 227 of the Constitution of India challenging the
adjudicat...
M/s AMK Athencottasan Muthamizh Kazhagam Man Power Services vs State Tax Officer – Madras High Court Sets Aside Section 62 TNGST Best Judgment Assessment After Filing of Returns; Returns Must Be Considered in Reassessment | MANS Nadar and Co. Case Followed
Facts of the
CaseThe petitioner, M/s AMK Athencottasan Muthamizh
Kazhagam Man Power Services, represented by its Director R. Arul Kannan,
filed a writ petition under Article 226 of the Constitution of India
challengi...
Sanarpatti Panchayath vs Commercial Tax Officer – Madras High Court Sets Aside GST Registration Cancellation Order and Directs Revival Subject to Compliance with Tvl. Suguna Cutpiece Center Conditions | Article 226, CGST/TNGST Act
Facts of the
CaseThe petitioner, Sanarpatti Panchayath,
represented by its Special Officer/BDO P. Kamaraj, approached the Madurai Bench
of the Madras High Court challenging the cancellation of its GST registration.The...
Tvl. Punitha Antony Store vs State Tax Officer (Roving Squad-2) – Madras High Court Sets Aside Ex Parte GST Assessment on 25% Disputed Tax Deposit; GSTR-3B vs GSTR-2A ITC Mismatch Due to Suppliers Reporting B2C Instead of B2B | Sections 73
Facts of the
CaseThe petitioner, Tvl. Punitha Antony Store,
represented by its proprietor Rajaprakash, challenged an assessment order dated
19.01.2026 relating to Assessment Year 2025-26. The assessment
was passed ex...
M/s Metal Syndicate & Anr. vs Union of India & Ors. – Gauhati High Court Quashes ₹78.70 Lakh GST ITC Demand; Bona Fide Purchaser Cannot Be Denied ITC for Supplier’s Failure to Deposit Tax Under Sections 16(2)(c), 16(2)(d), 50, 74(1) & 122 of CGST Act, 2017
Facts of the
CaseThe petitioner No. 1, M/s Metal Syndicate,
is a proprietorship firm having its registered office at Kathal Road, Silchar,
Assam, and petitioner No. 2 is its proprietor, Sri Dipak Kangsa Banik.The peti...
Tvl. Manickavasagam S. vs The Proper Officer/Commercial Tax Officer – Madras High Court Sets Aside Section 74 TNGST Assessment on GST Levy on Seigniorage Fees; Reply Not Considered and Final Demand Kept in Abeyance Pending Supreme Court Judgment
Facts of the
CaseThe petitioner, Tvl. Manickavasagam S.,
filed a writ petition under Article 226 of the Constitution of India
challenging the impugned assessment order dated 24.02.2026 passed by the
respondent, The P...
M/s. Raamdev Logistics vs State Tax Officer, Tuticorin-III Circle & Anr. – Madras High Court Sets Aside GST Assessment Order for Fresh Adjudication Subject to 25% Disputed Tax Deposit and Directs Defreezing of Bank Account
Facts of the
CaseM/s. Raamdev Logistics filed a writ petition before
the Madurai Bench of the Madras High Court challenging the impugned order dated
22.12.2025 passed by the first respondent, the State Tax Officer, Tu...
Directorate General of GST Intelligence vs Girish Sachdeva & Connected Matters – Delhi High Court Upholds Seven Days’ Prior Notice Before Coercive Action in CGST Investigation Under Sections 70 and 174; Protection Not Blanket Anticipatory Bail
Facts of the
CaseThree petitions involving similar facts and common
questions of law were decided together by the Delhi High Court.The petitions were filed by the Directorate General
of GST Intelligence and CGST Delhi...
Tvl. 2918 Kannanoor PAC CS Ltd vs Deputy State Tax Officer-2 – Madras High Court Sets Aside Ex Parte GST Assessment Order Under Section 73 Subject to 25% Deposit and Remands Matter for Fresh Adjudication
Facts of the
CaseThe petitioner, Tvl. 2918 Kannanoor PAC CS Ltd,
challenged the assessment order dated 29.12.2023 passed by the respondent under
Section 73 of the GST Act, 2017.The assessment order was passed ex parte...
Tvl. Amman Arul Spinners vs. The Deputy Commissioner (CT) (GST) (Appeals), Erode and Salem & Anr. | Condonation of Delay Under Section 107 of Central Goods and Services Tax Act, 2017 – Restoring Ex-Parte Assessment Orders on Merits Pending Bonafide Rectification Applications Under Section 161 – Madras High Court Judgment
Facts of the Case
Issuance
of Notice: A Show Cause Notice (SCN) was issued to the
petitioner, Tvl. Amman Arul Spinners, on November 25, 2024, proposing the
imposition of tax, interest, and penalty bas...